GCC · FTA (Federal Tax Authority) / Ministry of Finance
United Arab Emirates
Updated in last 30 days·Atlas data current as of
Decentralised DCTCE 5-corner Peppol model under MoF and FTA. Pilot live since 1 Jul 2026. ASP appointment deadline 30 Oct 2026 for revenue >= AED 50M (31 Mar 2027 below that threshold); mandatory 1 Jan 2027 (>= AED 50M), 1 Jul 2027 all others, 1 Oct 2027 government. MoF's accredited service provider register listed 49 ASPs plus 8 in final assessment as at 2 Sep 2026. PINT-AE format (UBL 2.1 subset) with 51 mandatory fields. v1.1 Guidelines (1 Jun 2026) add Appendix 5 on advance payments and retention.
Cloudare has shipped 18 🇦🇪 United Arab Emirates integrations · talk to us →// Phased rollout
- 01 Jul 2026 · livePilot phasePilot live since 1 Jul 2026 under FTA supervision with selected stakeholders and accredited service providers. Other businesses may adopt voluntarily.
- 30 Oct 2026 · upcomingASP appointment deadline (extended)All taxpayers with revenue >= AED 50M must appoint an MoF-accredited ASP via EmaraTax by this date.
- 01 Jan 2027 · upcomingWave 1 — Large taxpayersMandatory B2B and B2G e-invoicing via Peppol 5-corner / DCTCE.Annual revenue ≥ AED 50,000,000
- 31 Mar 2027 · upcomingASP appointment deadline — below AED 50MTaxpayers with annual revenue below AED 50M must appoint a MoF-accredited ASP via EmaraTax.Annual revenue < AED 50,000,000
- 01 Jul 2027 · upcomingWave 2 — All other businessesExtends mandate to all VAT-registered businesses regardless of revenue threshold.
- 01 Oct 2027 · upcomingWave 3 — GovernmentGovernment departments and federal entities brought into scope.
// Penalties
Per the Tax Procedures Law amendments — penalties to be detailed in further FTA executive regulations. Non-compliance with ASP appointment expected to trigger administrative penalties under the e-billing decree.
// What you have to do
- Confirm which of your flows are in scopeB2B is phased, B2G is phased.
- Emit PINT-AE (UBL 2.1 subset)Your ERP must produce this syntax, not a PDF or a print stream.
- Connect via Peppol 5-corner / DCTCE via FTA-accredited ASPsThis is the channel, separate from the format. Most projects underestimate it.
- Plan for the DCTCE 5-corner (Peppol) modelInvoice exchange and tax reporting are separate flows over the same network. Both have to work.
- Retain for 5 yearsArchive the structured original, not a rendering of it.
- Understand the exposurePer the Tax Procedures Law amendments — penalties to be detailed in further FTA executive regulations. Non-compliance with ASP appointment expected to trigger administrative penalties under the e-billing decree.
// ERP implementation notes
Oracle Fusion Cloud ERP
Oracle Fusion Cloud — UAE localisation in development; integration via Peppol Access Point ASP (Avalara, Comarch, Pagero, Sovos). Cloudare has 10+ UAE assessments running on Fusion.
Oracle E-Business Suite
Oracle E-Business Suite — no native PINT-AE module; middleware ASP integration required. Cloudare custom adapter for EBS R12.2 covered in our assessment scope.
Oracle NetSuite
Oracle NetSuite — UAE SuiteApp expected Q4 2026; current path is bundled SuiteApp + ASP connector. Native VAT module re-uses for ledger reconciliation.
SAP S/4HANA (incl. DRC) & SAP ECC
SAP DRC — UAE coverage planned in roadmap; cloud edition first. Direct integration with FTA-listed ASPs via DRC's integration framework.
Microsoft Dynamics 365 (F&O + Business Central)
MS Dynamics 365 F&O — Electronic Invoicing service in development for UAE; Business Central currently routes via partner ASPs.
Zoho Books / Zoho One
Zoho Books / Zoho One — UAE PINT-AE module on roadmap. Cloudare is an authorised Zoho partner; we deploy via Zoho marketplace ASP connector.
Odoo (Community + Enterprise)
Odoo — community + enterprise. UAE localisation via Cloudare-built ASP connector; Cloudare is an official Odoo partner.
Sage (X3, Intacct, 200)
Sage Intacct / Sage X3 / Sage 200 — UAE coverage via partner ASPs; native plug-in expected late 2026.
QuickBooks (Online + Desktop)
QuickBooks Online — UAE region; no native PINT-AE issuance; integration via ASP middleware. Cloudare provides connector packages.
// Implementation playbook
Cloudare has shipped 18 United Arab Emirates integrations. We will email you the full implementation playbook for United Arab Emirates — typical project plan, ERP-by-ERP gotchas, regulator-specific edge cases, sample test data. No marketing.
// Frequently asked questions
When does UAE e-invoicing become mandatory?
The UAE programme has a phased rollout. Wave 1 begins on 1 January 2027 for businesses with annual revenue ≥ AED 50,000,000. Wave 2 extends to all VAT-registered businesses on 1 July 2027. Wave 3 covers government entities from 1 October 2027. A voluntary pilot opens on 1 July 2026. The ASP appointment deadline via EmaraTax has been extended to 31 October 2026.
What is PINT-AE and how is it different from PINT?
PINT (Peppol International Invoice) is the global base profile maintained by OpenPeppol. PINT-AE is the UAE country-specific subset, which extends PINT with the Federal Tax Authority's mandatory and optional fields (51 mandatory fields for tax invoices, 49 for commercial invoices). Both are UBL 2.1 syntactically; PINT-AE adds UAE-specific validation rules, code lists, and identifier types (TRN, free-zone IDs).
Which ERPs are ready for UAE PINT-AE today?
As of the pilot start (July 2026), no major ERP has native PINT-AE issuance out of the box. The realistic path for all ten ERPs Cloudare implements (Oracle Fusion, Oracle EBS, NetSuite, SAP, MS Dynamics, Zoho, Odoo, Sage, QuickBooks, Tally) is integration with an FTA-accredited Access Point/ASP via middleware. Native modules are expected on a vendor-by-vendor basis from Q4 2026 onwards.
How do I appoint an Accredited Service Provider via EmaraTax?
All in-scope persons must select and appoint an FTA-Accredited Service Provider (ASP) and register the appointment through the EmaraTax portal. The deadline was extended from 31 July 2026 to 31 October 2026 in the May 2026 MoF update. The ASP becomes the registered Peppol Access Point and is responsible for routing your e-invoices on the 5-corner network.
Does UAE e-invoicing apply to free zone entities?
Yes — all VAT-registered free zone entities are within scope of the e-invoicing mandate, including Designated Zones and Free Zone Persons subject to the standard VAT regime. The phasing is the same as the mainland (Wave 1 at AED ≥ 50M revenue from 1 January 2027). The applicable date depends on revenue, not zone status.
What is the AED 50M revenue threshold for Wave 1?
Wave 1 captures businesses with annual revenue at or above AED 50,000,000 in the preceding financial year. The FTA is expected to clarify the exact reference period and treatment of group entities in executive regulations preceding go-live. Cloudare's UAE readiness assessments include threshold-mapping for group structures.
Are B2C transactions in scope of UAE e-invoicing?
B2C is currently marked out-of-scope and under review. The mandate at Wave 1 and Wave 2 covers B2B (mandatory) and B2G (mandatory from October 2027). A B2C extension is anticipated but not on the current published timeline.
What are the penalties for non-compliance with UAE e-invoicing?
Specific administrative penalties will be set in executive regulations under the amended Tax Procedures Law. Non-compliance with ASP appointment is expected to trigger administrative penalties under the e-billing decree. Until the executive regulations are published, plan against the higher end of FTA's existing VAT penalty schedule for analogous compliance failures.
Can we use a foreign Peppol Access Point for UAE invoices?
No. The UAE programme requires appointment of an FTA-Accredited Service Provider. Even if your group already uses a Peppol Access Point in another jurisdiction (Australia, Singapore, Belgium), you must appoint an ASP accredited specifically by the FTA for UAE traffic. The MoF maintains the official accreditation list.
What is the archive retention period for UAE e-invoices?
Per the e-billing decree, e-invoices must be retained for 5 years from the end of the relevant tax period, consistent with the existing VAT record-keeping requirement. Real-estate-related records are retained for 15 years. Retention must preserve the original Peppol-transmitted XML and any associated signatures.